No unjust enrichment if Appellant borne the incidence of SAD & not passed the same to customers

Marina Enterprises Vs Commissioner, Customs, Central Goods & Service Tax and Central Excise (CESTAT Delhi) Admittedly the appellant have sold the goods in India after importing and have paid sales tax on the said goods. Admittedly, they are registered with the Sales Tax Department having TIN number and have charged sales tax in their sales bill. Further, from the sample copy of sales bill produced before this Tribunal, it is evident that appellant have not given break-up of additional duty or SAD in their sale bill. Further, the appellant have mentioned on the body of sale invoice that ...